PER CURIAM.
The taxpayer's argument must depend upon the theory that, when it decided to cancel one-half the debt in 1936, and the other half in 1937, in order to improve the financial condition of its affiliate, it "ascertained" the cancelled parts to be "worthless" under § 23(k) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 828. That would imply that, whenever a taxpayer supposes with reason that all his claims against a debtor are not good, and...
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